REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 1 of 14 April 2016

Version 

Number

Date Description of Change TFM

1.0 12/15/2011 Original Final Guidance agreed upon by OMB, DOL, and Treasury S2 12-01

2.0 04/21/2016 Updated to include guidance for accounting for the Black Lung 

Disability Trust Fund Obligations “Zero Coupon Bonds” including, 

accretion of discount of original issue discount, early repayment, and 

payment of securities at maturity. This update also includes guidance 

related to the various transactions related to the Black Lung Disability 

Trust Fund One Year Obligation Securities. Effective FY 2016.

S2 15-01

SECTION I: provides current transactions recorded by the Department of Labor and the Black Lung Disability Trust Fund 

on a continuing basis. Section I is comprised of Steps One through Four as follows.

Steps One through Three provide illustrative guidance of the transactions necessary to record the accretion of the original 

issue discount, early repayment, and repayment at maturity for the Black Lung Disability Trust Fund Obligations “Zero 

Coupon Bonds.”

Step Four is included to provide illustrative guidance related to the issuance of the Black Lung Disability Trust Fund One 

Year Obligation Securities to be used to pay for maturing Black Lung Disability Trust Fund Obligations “Zero Coupon 

Bonds” and benefit payments in excess of excise taxes deposited into the Black Lung Disability Trust Fund.

SECTION II: provides historical transactions recorded by the Department of Labor and the Black Lung Disability Trust 

Fund when the Repayable Advances were retired in 2009. Section II is comprised of Steps Five through Ten as follows.

Steps Five through Ten illustrate historical transactions related to the original issuance of Repayable Advances for the Black 

Lung Disability Trust Fund. These steps also include illustrations of the transactions that were required during the process of 

repaying these Repayable Advances with proceeds from the new Black Lung Disability Trust Fund Obligations “Zero 

Coupon Bonds.”
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 2 of 14 April 2016

SECTION I – CURRENT AND CONTINUING TRANSACTIONS

STEP ONE --- ACCRETION OF ORIGINAL ISSUE DISCOUNT---

1. TAFS 016X8144 Record accretion of Original Issue Discount over life of zero coupon bond. The Department of 

Labor records this accretion on a monthly basis.

DR CR TC

Budgetary Entry

None

Proprietary Entry

631000 – Interest Expenses on Borrowing From the Bureau of 

 the Fiscal Service and /or the Federal Fianancing

 Bank

 251100 – Captialized Loan Interest Payable – Non-Credit 

 Reform

225,000,000

225,000,000

N/A

STEP TWO --- EARLY REPAYMENT OF ZERO COUPON BONDS ---

2A. TAFS 016X8144 Early repayment of zero coupon bond principal resulting in a gain on disposition.1

DR CR TC

Budgetary Entry

490200 - Delivered Orders – Obligations, Paid

462000 – Unobligated Funds Exempt From Apportionment

 4146002 - Actual Repayments of Debt, Current-Year 

 Authority 

Proprietary Entry

251000 (F20) – Principal Payable to the Bureau of the Fiscal

 Service

 101000 (G) – Fund Balance With Treasury

 711200 (F) - Gains on Disposition of Borrowings

3,000,000

157,000,000

160,000,000

160,000,000

157,000,000

3,000,000

N/A

 1 The requirements of the MOU in force for FY 2016 may make a gain unlikely. However, these transactions include a gain 

in the event that a gain may be possible under the requirements of a future MOU.

2 SF 133/Schedule P line 1236 [Appropriation applied to repay debt -- Authority_Type = P, BEA_Category_Indicator=M, 

Fund=ET]
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 3 of 14 April 2016

2B. Early repayment of original issue discount recorded at the same time as Transaction Nineteen A.

DR CR TC

Budgetary Entry

462000 – Unobligated Funds Exempt From Apportionment

 490200 – Delivered Orders – Obligations, Paid

Proprietary Entry

251100 (F20) – Capitalized Loan Interest Payable – Non-Credit 

 Reform

 101000 (G) – Fund Balance With Treasury

36,000,000

36,000,000

 36,000,000

36,000,000

N/A

 

3A. Early repayment of zero coupon bond principal resulting in a loss on disposition.

DR CR TC

Budgetary Entry

462000 – Unobligated Funds Exempt From Apportionment

 414600 3

- Actual Repayments of Debt, Current-Year Authority

 490200 - Delivered Orders – Obligations, Paid

Proprietary Entry

251000 (F20) – Principal Payable to the Bureau of the Fiscal Service

721200 (F) – Losses on Disposition of Borrowings

 101000 (G) – Fund Balance With Treasury

163,000,000

160,000,000

3,000,000

160,000,000

3,000,000

163,000,000

B137 

and 

B121

3B. Early repayment of original issue discount recorded at the same time as Transaction Twenty A.

DR CR TC

Budgetary Entry

462000 - Unobligated Funds Exempt From Apportionment 

 490200 - Delivered Orders – Obligations, Paid

Proprietary Entry

251100 (F20) - Capitalized Loan Interest Payable – Non-Credit 

 Reform

 101000 (G) – Fund Balance With Treasury

36,000,000

36,000,000

36,000,000

36,000,000

N/A

 3 SF 133/Schedule P line 1236 [Appropriation applied to repay debt -- Authority_Type = P, BEA_Category_Indicator=M, 

Fund=ET]
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 4 of 14 April 2016

STEP THREE --- REPAYMENT OF DEBT HELD TO MATURITY--

4A. TAFS 016X8144 Repayment of debt held to maturity- against zero coupon bonds - SF 1151.

DR CR TC

Budgetary Entry

462000 - Unobligated Funds Exempt From Apportionment

 4146004 - Actual Repayments of Debt, Current-Year Authority

Proprietary Entry

251000 – Principal Payable to the Bureau of the Fiscal Service

 101000 – Fund Balance With Treasury

250,000,000

250,000,000

250,000,000

250,000,000

B121 

4B . Repayment of Original Issue Discount held to maturity recorded at the same time as Transaction Twenty-One A –

IPAC. 

DR CR TC

Budgetary Entry

462000 - Unobligated Funds Exempt From Apportionment

 490200 - Delivered Orders – Obligations, Paid

Proprietary Entry

251100 – Capitalized Loan Interest Payable – Non-Credit 

 Reform

 101000 – Fund Balance With Treasury

50,000,000

50,000,000

50,000,000

50,000,000

N/A

 4 SF 133/Schedule P line 1236 [Appropriation applied to repay debt -- Authority_Type = B or P, 

BEA_Category_Indicator=M, Fund=ET] (Note: Funds from the new One Year Obligation Security are applied to debt 

maturities first and the Authority_Type B is reported. Debt repayment with funds from excess excise taxes collected 

would be reported using the Authority_Type P.)
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 5 of 14 April 2016

STEP FOUR --- TRANSACTIONS RELATED TO THE ONE YEAR OBLIGATION SECURITIES--

5. TAFS 016X8144 Black Lung Disability Trust Fund records authority to borrow based on proceeds from Treasury 

under a one year obligation security to provide funding to repay maturing zero coupon bonds, one year obligation 

securities, and to provide funding shortfalls forbenefit payments from excise tax collections.

DR CR TC

Budgetary Entry

4141005

- Current-Year Borrowing Authority Realized

 462000 - Unobligated Funds Exempt From Apportionment

 

Proprietary Entry

None

600,000,000

600,000,000

A152

6. To record the drawing of cash to fund borrowing authority from Treasury under a one year obligation security.

DR CR TC

Budgetary Entry

414800 - Resources Realized From Borrowing Authority (NOTE –

 Does not crosswalk to SF 133 or Schedule P)

 414500 – Borrowing Authority Converted to Cash (NOTE –

 Does not crosswalk to SF 133 or Schedule P)

Proprietary Entry

101000 – Fund Balance With Treasury

 251000 (F20) - Principal Payable to the Bureau of the Fiscal 

 Service

600,000,000

600,000,000

600,000,000

600,000,000

A156

 5 SF 133/Schedule P line 1400 [Borrowing Authority -- BEA_Category_Indicator=M]
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 6 of 14 April 2016

7. Black Lung Disability Trust Fund records interest accrual for the one year obligation security.

DR CR TC

Budgetary Entry

462000 – Unobligated Funds Exempt From Apportionment

 490100 – Delivered Orders – Obligations, Unpaid

Proprietary Entry

631000 (F20) – Interest Expenses on Borrowing From the Bureau

 of the Fiscal Service and/or the Federal

 Financing Bank

 214100 - Accrued Interest Payable - Loans

550,000

550,000

550,000

550,000

B418

8. Black Lung Disability Trust Fund repays principal portion of the maturing one year obligation security. 

DR CR TC

Budgetary Entry

462000 – Unobligated Funds Exempt From Apportionment

 4146006 - Actual Repayments of Debt, Current-Year 

 Authority

Proprietary Entry

251000 (F20) - Principal Payable to the Bureau of the Fiscal

 Service

 101000 – Fund Balance With Treasury

600,000,000

600,000,000

600,000,000

600,000,000

B121

9. Black Lung Disability Trust Fund pays interest on the maturing one year obligationsecurity. 

DR CR TC

Budgetary Entry

490100 – Delivered Orders – Obligations, Unpaid

 490200 – Delivered Orders – Obligations, Paid

Proprietary Entry

214100 (F20) - Accrued Interest Payable - Loans

 101000 – Fund Balance With Treasury

550,000

550,000

550,000

550,000

B112

 6 SF 133/Schedule P line 1236 [Appropriation applied to repay debt -- Authority_Type = B or P, 

BEA_Category_Indicator=M, Fund=ET] (Note: Funds from the new One Year Obligation Security are applied to debt 

maturities first and the Authority_Type B is reported. Debt repayment with funds from excess excise taxes collected would 

be reported using the Authority_Type P.)
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 7 of 14 April 2016

SECTION II – HISTORICAL TRANSACTIONS

STEP FIVE - ORIGINAL TRANSACTIONS TO REPAY REPAYABLE ADVANCES

10. TAFS 016X8144 Collection of excise taxes into offsetting receipt account 016X8144.001 associated with 

016X8144.

DR CR TC

Budgetary Entry

4114007 - Appropriated Receipts Derived from Available Trust or

 Special Fund Receipts

 462000 – Unobligated Funds Exempt From Apportionment

Proprietary Entry

101000 – Fund Balance With Treasury

 580400 – Tax Revenue Collected -Excise

500,000,000

500,000,000

500,000,000

500,000,000

N/A

11. TAFS 016_0327 (typically multi-year Treasury Accounts). Appropriation to general fund – appropriation 

warrant for positive amount. Amounts are apportioned. TAFS 016 0327 (typically multi-year Treasury Accounts)

DR CR TC

Budgetary Entry

4119008

 Other Appropriations Realized

445000 Unapportioned Authority

445000 Unapportioned Authority

 451000 Apportionments

Proprietary Entry

101000 Fund Balance With Treasury

 310100 Unexpended Appropriations – Appropriations

 Received (RC 29)

10,000,000

10,000,000

10,000,000

10,000,000

10,000,000

10,000,000

A104

A116

A104

 7 SF 133/Schedule P line 1201 [Appropriation (trust fund) – Authority_Type=P, BEA_Category_Indicator=M, Fund=ET] 8 (SF 133/Schedule P line 1200 [Appropriation –Authority_Type = P, BEA_Category_Indicator = M])
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 8 of 14 April 2016

STEP SIX – ESTABLISHMENT OF ACCOUNTS RECEIVABLE AND PAYABLE

12. TAFS 016_0327 (typically multi-year Treasury Accounts). Payable for indefinite borrowing authority that is 

projected to be obligated (paid and /or unpaid) in a given fiscal year in TAFS 016X8144, prior to the 

nonexpenditure transfer of funds to cover the disbursements in TAFS 016X8144. Generally, this transaction would 

be recorded on an annual basis.

DR CR TC

Budgetary Entry

451000 Apportionments

4127009

 Amounts Appropriated From Specific Invested 

 TAFS – Payable

Proprietary Entry

None

10,000,000

10,000,000

N/A

13. TAFS 016X8144. Receivable for indefinite borrowing authority that is projected to be obligated (paid and/or 

unpaid) in a given fiscal year in TAFS 016X8144, prior to the nonexpenditure transfer of funds to cover the 

disbursements in TAFS 016X8144. Generally, this transaction would be recorded on an annual basis. TAFS 

016X8144 must be apportioned for this financial activity.

DR CR TC

Budgetary Entry

41260010 Amounts Appropriated From Specific Invested 

TAFS-

 Receivable

 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

10,000,000

10,000,000

N/A

 9 (SF 133/Schedule P line 1200 [Appropriation – BEA_Category_Indicator = M, Fund = EG]) 10 (SF 133/Schedule P line 1400 [Borrowing Authority – Authority_Type = B, BEA_Category_Indicator = M, Fund = ET])
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 9 of 14 April 2016

STEP SEVEN – TRANSFER OF FUNDS TO COVER DISBURSEMENTS IN TAFS 016X8144

14. TAFS 016_0327 (typically multi-year Treasury accounts). Transfer from general fund to trust fund - SF 

1151to cover disbursements in TAFS 16X8144. Prior to November 2010, frequency of this transaction must be 

negotiated. After November 2010, DOL will initiate this transfer via the GWA Non-Expenditure Transfer (NET)

(SF-1151) module.

Note - When processing the SF-1151s, DOL should first select the oldest 016_0327 that has outstanding balances 

residing in USSGL 412700, then select the next oldest 016_0327, and so forth. For example, if there are two 

TAFSs 016 10/11 0327 and016 11/12 0327 where there are outstanding amounts in USSGL account 412700, then 

DOL would first select

TAFS 016 10/11 0327 to reclassify USSGL account 412700 to USSGL account 412900 when processing the SF 

1151. Once there were no outstanding balances residing in TAFS 016 10/11 0327, DOL would then select TAFS 

016 11/12 0327 (the next oldest) when processing the SF 1151. 

DR CR TC

Budgetary Entry

412700 11 Amounts Appropriated From Specific Invested TAFS

 Payable

 41290012 Amounts Appropriated From Specific Invested 

 TAFS – Transfers-Out

Proprietary Entry

310100 13 Unexpended Appropriations – Appropriations 

 Received (RC 29)

 101000 Fund Balance With Treasury

7,500,000

7,500,000

7,500,000

7,500,000

N/A

15. TAFS 016X8144. Transfer from General Fund to Trust Fund - SF 1151

DR CR TC

Budgetary Entry

41280014 Amounts Appropriated From Specific Invested TAFS-

 Transfers-In

 41260015 Amounts Appropriated From Specific Invested 

 TAFS - Receivable

Proprietary Entry

101000 Fund Balance With Treasury

 251000 Principal Payable to the Bureau of the Fiscal

 Service

7,500,000

7,500,000

7,500,000

7,500,000

N/A

 11 (SF 133/Schedule P line 1200 [Appropriation – BEA_Category_Indicator = M, Fund = EG]) 12 (SF 133/Schedule P line 1200 [Appropriation - Authority_Type = P, BEA_Category_Indicator = M, Fund = EG]) 13Debiting USSGL account 310100 is not a standard USSGL transaction; however, OMB - OFFM agreed that it is acceptable 

for this transaction, in order to facilitate proper reporting on the Statement of Changes in Net Position.

14 (SF 133/Schedule P line 1400 [Borrowing Authority –Authority_Type = B, BEA_Category_Indicator = M, Fund = ET]) 15 (SF 133/Schedule P line 1400 [Borrowing Authority –Authority_Type = B, BEA_Category_Indicator =M, Fund = ET]) 
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 10 of 14 April 2016

STEP EIGHT – REDUCTION OF ACCOUNTS RECEIVABLE AND PAYABLE FOR INDEFINITE BORROWING 

AUTHORITY NOT OBLIGATED AS OF SEPTEMBER 30TH IN TAFS 016X8144

16. TAFS 016_0327 (typically multi-year Treasury accounts). For any amount of indefinite borrowing authority 

not obligated as of September 30th in TAFS 016X8144, DOL will reduce both the payable recorded in Treasury 

Account 016_0327 and receivable in TAFS 016X8144.

DR CR TC

Budgetary Entry

41270016 Amounts Appropriated From Specific Invested 

 TAFS- Payable

 451000 Apportionments

Proprietary Entry

None

2,500,000

2,500,000 N/A

17. TAFS 016X8144. For any amount of indefinite borrowing authority not obligated as of September 30th in 

TAFS 016X8144, DOL will reduce both the payable recorded in Treasury Account 016_0327 and receivable in 

TAFS 016X8144. 

DR CR TC

Budgetary Entry

462000 Unobligated Funds Exempt From Apportionment

 41260017 Amounts Appropriated from Specific Invested 

 TAFS - Receivable

Proprietary Entry

None

2,500,000

2,500,000

N/A

STEP NINE – ADJUSTMENT FOR INDEFINITE BORROWING AUTHORITY NOT OBLIGATED AS OF 

SEPTEMBER 30TH IN TAFS 16X8144

18. TAFS 016_0327 (typically multi-year Treasury accounts). To record the decrease of indefinite budget 

authority in 016_0327 to reconcile to the indefinite borrowing authority equal to the obligations incurred in TAFS 

016X8144 via Accounting Transaction Module (ATM) (no warrant).

DR CR TC

Budgetary Entry

451000 Apportionments

 43910018 Adjustments to Indefinite Appropriations

Proprietary Entry

310600 Unexpended Appropriations - Adjustments

 101000 Fund Balance With Treasury

2,500,000

2,500,000

2,500,000

2,500,000

F106

 16 (SF 133/Schedule P line 1200 [Appropriation –BEA_Category_Indicator = M, Fund = EG]) 17 (SF 133/Schedule P line 1400 [Borrowing Authority –Authority_Type = B, BEA_Category_Indicator =M, Fund = ET]) 18 (SF 133/Schedule P line 1200 [Appropriation – BEA_Category_Indicator = M, Fund = EG])
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 11 of 14 April 2016

STEP TEN --- REPAYMENT OF ADVANCE ---

19. TAFS 016-09-0329. One-time appropriation to general fund - appropriation warrant for positive amount)

DR CR TC

Budgetary Entry

41190019 Other Appropriations Realized

 451000 Apportionments

Proprietary Entry

101000 Fund Balance With Treasury

 310100 Unexpended Appropriations – Appropriations 

 Recieved

6,498,000,000

6,498,000,000

6,498,000,000

6,498,000,000

F108R

20. Obligation/Outlay to offsetting receipt account 016-8144.007 associated with 016X8144.

DR CR TC

Budgetary Entry

451000 Apportionments

 490200 Delivered Orders – Obligations, Paid

Proprietary Entry

576000 Expenditure Financing Sources – Transfers – Out

 101000 Fund Balance With Treasury

310700 Unexpended Appropriations – Used

 570000 Expended Appropriations

6,498,000,000

6,498,000,000

6,498,000,000

6,498,000,000

6,498,000,000

6,498,000,000

A512

B134

 19 (SF 133/Schedule P line 1200 [Appropriation – Authority_Type=P, BEA_Category_Indicator=M])
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 12 of 14 April 2016

21. TAFS 016X8144. One-time appropriation derived from expenditure transfer from 016-09-0329 to offsetting 

receipt account 016-8144.007associated with 016X8144. (Note - Part of the amount will used to repay the 

advance as well as part of the amount will be used to pay interest - obligation/outlay. The interest payment 

transaction is not included.)

DR CR TC

Budgetary Entry

41140020 Appropriated Receipts Derived from Available Trust 

 or Special Fund Receipts

 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

101000 Fund Balance With Treasury

 575000 Expenditure Financing Sources – Transfers-In

6,498,000,000

6,498,000,000

6,498,000,000

6,498,000,000

A510

22. TAFS 016X8144, Authority to borrow based on proceeds from zero coupons. (Note - All of this amount will

be used to repay the advance.) 

DR CR TC

Budgetary Entry

414100 – Current-Year Borrowing Authority Realized21

 462000 – Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

6,496,000,000

6,496,000,000

A152

23. TAFS 016X8144. To record the drawing of cash to fund borrowing authority - represents full amount debited 

in 411400 above.

DR CR TC

Budgetary Entry22

414800 – Resources Realized From Borrowing Authority

 414500 – Borrowing Authority Converted to Cash

Proprietary Entry

101000 – Fund Balance With Treasury

 251000 – Principal Payable to the Bureau of the Fiscal

 Service

6,496,000,000

6,496,000,000

6,496,000,000

6,496,000,000

A156

 20 (SF 133/Schedule P line 1201 [Appropriation (trust fund) -- Authority_Type=P, BEA_Category_Indicator=M, 

Fund=ET])

21 SF 133/Schedule P line 1400 [Borrowing Authority -- BEA_Category_Indicator=M] 22 Does not crosswalk to the SF 133 or Schedule P.
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 13 of 14 April 2016

24. TAFS 016X8144. Transfer from trust fund to general fund - SF 1151. (This transaction includes part of the 

one-time appropriation as well as all of the authority to borrow.) 

DR CR TC

Budgetary Entry

462000 - Unobligated Funds Exempt From Apportionment

 41290023 – Amounts Appropriated From Specific Invested 

 TAFS – Transfers - Out

Proprietary Entry

297000 – Liability for Capital Transfer

 101000 – Fund Balance With Treasury

12,994,000,000

12,994,000,000

12,994,000,000

12,994,000,000

N/A

25. TAFS 016-08/09-0327. Transfer from trust fund to general fund - SF 1151) (USSGL account 451000 implies 

that the amount is apportioned.) 

DR CR TC

Budgetary Entry

41280024 - Amounts Appropriated From Specific Invested TAFS

 – Transfers-In

 451000 - Actual Capital Transfers to the General Fund of 

 the Treasury, Current-Year Authority

Proprietary Entry

101000 - Fund Balance With Treasury

 575500 – Non Expenditure Financing Sources – Transfers-

 In - Other

12,994,000,000

12,994,000,000

12,994,000,000

12,994,000,000

N/A

 23 SF 133/Schedule P line 1422 [Appropriation applied to repay debt - Authority_Type = B, BEA_Category_Indicator=M, 

Fund=ET] 24 SF 133/Schedule P line 1200 [Appropriation – BEA_Category_Indicator=M, Fund=EG]
REPAYABLE ADVANCES AND RELATED TRANSACTIONS: BLACK LUNG TRUST FUND

(TRANSACTIONS ONLY DEAL WITH PRINCIPAL COMPONENT NOT INTEREST PAYMENT OR PREMIUM)

TREASURY ACCOUNTS: 16_0327, 16_0329, and 16X8144

Version 2.0 Page 14 of 14 April 2016

26. Return of funds to general fund - appropriation warrant for negative amount.

DR CR TC

Budgetary Entry

451000 - Apportionments

 41190025 - Other Appropriations Realized

Proprietary Entry

310100 - Unexpended Appropriations – Appropriations 

 Received

 101000 - Fund Balance With Treasury

12,994,000,00

0

12,994,000,00

0

12,994,000,000

12,994,000,000

F108

 25 SF 133/Schedule P line 1200 [Appropriation – Authority_Type=P, BEA_Category_Indicator=M, Fund=EG]